Amending 2019 return to allow daughter Dependent to get first and second stimulus checks

[JeffS50]

Are my wife and I allowed to amend our 2019 joint tax return to say that we don't declare our 23 year old, adult, non-student, single daughter as a dependent in order to let her receive stimulus payments 1 and 2? If so, would she need to change her return (she made $3500 in 2019) in some way to reflect that we would not be claiming her? Her filed 1040 states her Standard Deduction status as someone CAN claim her as a dependent. We believe she does meet all tests to be able to be claimed as a dependent on our joint return.

This seems right, but we cannot find any clarification on this issue. I imagine it could apply to a fair number of people.

[MaryK4]

You do not have to amend 2019 to get the stimulus payments for your daughter.  If you do not claim her in 2020, she can file for 2020 and claim the Rebate Recovery Credit to receive the 1st and 2nd stimulus checks with her tax refund and she will be eligible for the third stimulus.

[JeffS50]

The unclear thing is the part of my daughter's return next to the Standard Deduction section that could say that she CAN be claimed as a dependent on someone's return. It doesn't ask if she IS being claimed, only CAN she be claimed. One of the unsure parts of this has to do with the amount of support she recieves from us. I haven't found anyplace that states how to figure the amount of support that she provides or that we provide.

[npierson7]

She doesn't need to report amount of support she receives form you on her tax return; however if she wants to receive the stimulus payments she needs to answer the both questions that she is not a dependent and she can not be a dependent. 

[SweetieJean]

Since her 2019 income was so low, how did she provide more than 50% of her own support that year?  I believe that she was your dependent, and thus is not eligible for the stimulus.

[JeffS50]

I don't know how to calculate the support amounts. I don't see anything that tells me how I should figure that.

[JeffS50]

In reading numerous posts, it appears the important question and answer on the adult dependent's return is "Someone CAN claim (The adult dependent) as a dependent". Four of the 5 tests were easy, but I wasn't sure about the "Support" test.  To answer this I found "Worksheet 2. Worksheet for Determining Support" in Publication 501. Filling out that worksheet truthfully, the answer to the "CAN" question is definitely YES. At that point, it does not matter if anyone actually claims the dependent or not on their return in regard to the first 2 stimulus payments. If the adult dependent CAN be claimed, the adult dependent would not get a stimulus check. It appears that amending the 2019 return would not help or be proper if the adult dependent COULD be claimed on someon'e return. For the 3rd stimulus payment, the return that does claim the adult dependent does get the stimulus payment by claiming the dependent.

[LenaH]

Yes, that is correct. If someone else can claim you as a dependent, then you cannot claim a personal exemption on your return. The rule applies even if the other person does not actually claim you.

@JeffS50